Choosing between gifts and bequests: How taxes affect the timing of wealth transfers

Journal of Public Economics

Volumn 89, Issue 11-12, 2005, Pages 2069-2091

  Joulfaian, David ^a,b  

^a Office of Tax Analysis   (United States)

^b GEORGE WASHINGTON UNIVERSITY   (United States)

Author keywords

Bequests; Capital gains tax; Estate tax; Gift tax; Gifts

Indexed keywords

EID: 27744519239     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jpubeco.2004.11.005     Document Type: Article

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